Regulation 13 Substitution of regulation 27 of the General RegulationsI1

For regulation 27 of the General Regulations (disregarding fractions) there shall be substituted the following regulation—

“Rounding of fractions

27

Where any calculation under this Part results in a fraction of a penny that fraction shall, if it would be to the claimant’s advantage, be treated as a penny, otherwise it shall be disregarded.”.